{"id":14224,"date":"2020-12-06T07:20:29","date_gmt":"2020-12-06T07:20:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/agreenco-fibre-foam-p-ltd-v-itotds-202078-itr-358cochin-trib\/"},"modified":"2020-12-06T07:20:29","modified_gmt":"2020-12-06T07:20:29","slug":"agreenco-fibre-foam-p-ltd-v-itotds-202078-itr-358cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/agreenco-fibre-foam-p-ltd-v-itotds-202078-itr-358cochin-trib\/","title":{"rendered":"Agreenco Fibre Foam (P.) Ltd. v. ITO(TDS) (2020)78 ITR 358(Cochin) (Trib)"},"content":{"rendered":"<p>The Tribunal held that for failure to pay the tax deducted at \u00a0source to \u00a0Government Account, interest to be calculated from date \u00a0on which tax should have been deducted to date on which payee should have filed its \u00a0return \u00a0Circular No 5 of 2010 dt 3-6 -2010 \u00a0(AY.2004-05 to 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay \u2013Calculation of levy of interest \u2013 Interest to be calculated from the date on which tax should have been deducted to the date on which the payee should have filed its return  [ S.201(1) 201(IA) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14224","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Hq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14224"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14224\/revisions"}],"predecessor-version":[{"id":14225,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14224\/revisions\/14225"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}